O.G.SUNIL V. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/28880/2011

AI Insights

The case involves O.G. Sunil, the petitioner, who filed a writ petition against the Deputy Commissioner of Income Tax, Central Circle-2, Ernakulam, and others, concerning the delay in the disposal of his appeals against the income tax assessment orders for the years 2002-03 to 2008-09. The appeals were heard by the Commissioner of Income Tax (Appeals)-111 on 17th August 2010, but no orders were passed thereafter. The petitioner sought a direction from the court to expedite the decision on these appeals. The court, after hearing the arguments, directed the 2nd respondent to finalize the appeals within two months.

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 755984 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 31-10-2011
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: ANIL NAIR; J R NAVAZ; NIVEDITA KAMATH
• Keywords: Appeal; Assessment Order; Income Tax; Tax Recovery

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 31ST OCTOBER 2011 / 9TH KARTHIKA 1933 WP(C).No. 28880 of 2011(H) --------------------------------------- PETITIONER: ------------------ O.G. SUNIL, 13B,LINK HORIZON, MARINE DRIVE, ERNAKULAM,KOCHI-11. BY ADVS. SRI.ANIL D. NAIR SRI.J.R.PREM NAVAZ SMT.NIVEDITA A.KAMATH RESPONDENTS: ----------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM. 2. THE COMMISSIONER OF INCOME TAX (APPEALS)-111, KOCHI. 3. TAX RECOVERY OFFICER, RANGE-1, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. R1 TO R3 BY GOVT. PLEADER SRI. JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.28880/2011 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-03 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2003-04 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2004-05 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2005-06 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2008-09 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P8 TRUE COPY OF THE APPEAL FOR THE YEAR 2002-03 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXHIBIT P9 TRUE COPY OF THE APPEAL FOR THE YEAR 2003-04 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXHIBIT P10 TRUE COPY OF THE APPEAL FOR THE YEAR 2004-053 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXHIBIT P11 TRUE COPY OF THE APPEAL FOR THE YEAR 2005-06 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXHIBIT P12 TRUE COPY OF THE APPEAL FOR THE YEAR 2006-07 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXHIBIT P13 TRUE COPY OF THE APPEAL FOR THE YEAR 2007-08 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXHIBIT P14 TRUE COPY OF THE APPEAL FOR THE YEAR 2008-09 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT EXHIBIT P15 TRUE COPY OF THE POSTING NOTICE DATED 23/7/2010 , POSTING THE APPEALS FOR HEARING ON 17/8/2010 EXHIBIT P16 TRUE COPY OF THE NOTICE DATED 30/9/2011 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. RESPONDENTS EXHIBITS NIL TRUE COPY P.A. TO JUDGE AMG S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 28880 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 31st day of October, 2011. J U D G M E N T Against Exts.P1 to P7 assessment orders, the petitioner has filed Exts. P8 to P14 appeals. Those appeals were heard by the 2nd respondent as early as on 17.8.2010. The petitioner seeks a direction to the 2nd respondent to pass orders on the appeals, pursuant to the hearing conducted on 17.8.2010. 2. I have heard the learned standing counsel for the respondents also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the 2nd respondent to pass orders on Exts. P8 to P14 appeals pursuant to the hearing conducted on 17.8.2010, as expeditiously as possible, at any rate, within 2 months from the date of receipt of a copy of this judgment. Sd/- S. Siri Jagan, Judge. Tds/ "